Article 8 Implementing Regulation (EU) No 282/2011
Supply of services
Chapter IV · Taxable transactions › Section 2 · Supply of services
Text of Article 8
If a taxable person only assembles the various parts of a machine all of which were provided to him by his customer, that transaction shall be a supply of services within the meaning of Article 24(1) of Directive 2006/112/EC.
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